Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Individual School District Delinquency Notice ID #7004

Your Ohio income tax return indicates you reside in an Ohio school district that levies an income tax. However, we are unable to verify that you filed an Ohio school district income tax return for this district.

To have an Ohio school district income tax return (Form SD-100) faxed or mailed to you, please call the forms request line at 1-800-282-1782 or you may obtain blank returns here.

If you did file, please send us a copy of the return. If you did not reside in the school district referenced in this notice, please notify us by letter and state the address(es) and school district(s) where you resided during the taxable year. Please provide proof of residency. You may use a lease agreement or utility bill.

If the notice does not correctly state your social security number, contact us by letter and include your correct social security number along with verification of that number (e.g., a photocopy of your social security card or a driver’s license with your social security number on it).

A5. If you are an Ohio resident and your home of record is in a school district with an income tax, you are required to file a return and pay any tax due. Income earned while serving out-of-state or in a federally-designated combat zone is generally exempt from taxation; please see our Military FAQs.

Q6. I was a part-year resident, what do I do?

A6. You must file the Ohio school district income tax return and pay tax on the income earned while residing in the school district levying the tax. Deduct income you earned while living outside the taxing district on Schedule A or B of the return.

Q7. I’m a student attending school in a taxable district. What do I do?

A7. If you have not changed your residency status to your school of attendance, please send us a letter stating proof of residency in another school district. You may use a copy of your driver’s license or utility bill. Please return the proof of residency documents in the envelope provided.

Q8. I’m a college student and my official residence (parent’s home) is in a taxable school district. But I attend college in a non-taxable school district, do I still need to file?

A8. Yes. If your permanent residence is your parent’s home and that is in a taxable school district, you are responsible for filing a school district return for that district.